Direct sellers: Rv3-1/14-1-1995E-PDF

"The information in this memorandum does not replace the law found in the Excise Tax Act and its Regulations. It is provided for your reference. This section describes the Goods and Services Tax (GST) alternate collection method for direct sellers who distribute their exclusive products to purchasers through independent sales contractors rather than through retail establishments"--p. [1].

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Department/Agency Revenue Canada.
Title Direct sellers
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Démarcheurs. Caption title. Chapter 14.1 of the GST/HST memoranda series.
Date [1995]
Number of Pages 21 p.
Catalogue Number
  • Rv3-1/14-1-1995E-PDF
Subject Terms Goods and services tax, Harmonized sales tax